No,
Its a popular misconception that OSX is based on BSD... its not.
OSX is a MACH kernel with a BSD userland (read BSD compatibility layer) much the same as there exists a POSIX layer for Windows.
BSD runs in kernel-space as well to provide the typical UNIX functionality (BSD system calls, UNIX-style processes, etc). You can see this in the kernel sources for XNU, which contains a fairly sizable chunk of a BSD kernel:
Well, it's not just the userland. The XNU kernel is a hybrid of Mach (tasks, threads, IPC, VM), BSD (processes, users, devices, networking, system calls, VFS) and IOKit (driver framework)